1.audit 审计 HLWffO/
2.attestation 鉴证 ](Fey0@
3.credibility 可信赖程度 {lf{0c$X.
4.audit of financial statements 财务报表审计 5%jhVys23
5.agreed-upon procedures 执行商定程序 TUfj\d,
6.high levels of assurance 高水平保证 Yw|v5/>
7.compilation 编制 `nF SJlr&
8.reliability 可靠性 aqON6|6K
9.relevance 相关性 #8Bh5L!SJ1
10.professional skepticism 职业谨慎 ~nA k-toJ
11.objectivity 客观性 ZDW9H6ux
12. professional competence 专业胜任能力 g* YDgY
13.Senior/CPA-in-charge 项目经理 `*s:[k5k
14.audit engagement letter 业务约定书 r `PJb5^\|
15.recurring audit 连续审计 1'&.6{)P
16.the client 委托人 IR-n:
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17.change CPA 更换注册会计师 LdZVXp^
18.the existing CPA 现任注册会计师 O,r;-t4vYU
19.the successor CPA 后任注册会计师 B%tF|KKj
20.the preceding CPA前任注册会计师 ]$/oSa/
21.issue the audit report 出具审计报告 Bve|+c6W
22.expert 专家 4Fg2/O_3
23.the board of directors 董事会 b6-N2F1Fs
24.knowledge of the entity‘ s business 了解被审计单位情况 _/1/{
25.assess material misstatement risks评估重大错报风险 t'U=K>7
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 DP{nvsF
27.a general knowledge of —— 初步了解―――的情况 9L>?N:%5
28.a more knowledge of—— 进一步了解的情况 %n|
29.the prior year‘s working papers 以前年度工作底稿 zM0}(5$m
30.minutes of meeting 会议纪要 i(.e=
31.business risks 经营风险 Uj5-x%~
32.appropriateness 适当性 I
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33.accounting estimate 会计估计 x0# Bc7y
34.management representations 管理层声明 xSudDhRP
35.going concern assumption 持续经营假设 Wj.t4XG!
36.audit plan 审计计划 }y6|H,t9
37.significant audit areas 重点审计领域 &l+Qn'N
38.error 错误 ]?}>D?5
39.fraud舞弊 @_do<'a
40.modified or additional procedures 修改或追加审计程序 xX&B&"]5
41.misappropriation of assets 侵占资产 YdhV
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42.transactions without substance 虚假交易 O h@z<1eYZ
43.unusual pressures 异常压力 f./K/
44.the suspected noncompliance 涉嫌存在违法行为 &qbEF3p^@
45.materialiy 重要性 `0Udg,KOs
46.exceed the materiality level 超过重要性水平 <H^jbK
47.approach the materiality level 接近重要性水平 |u>V>
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48.an acceptably low level 可接受水平 }2]|*?1,
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Cfi4~ &
50.misstatements or omissions 错报或漏报 s&$?m[w
51.aggregate 总计 FtTq*[a
52.subsequent events 期后事项 p)
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53.adjust the financial statements 调整财务报表 I~6)
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54.perform additional audit procedures 实施追加的审计程序 QATRrIj{e
55.audit risk 审计风险 lrE"phYk
56.detection risk 检查风险 DXf
57.inappropriate audit opinion 不适当的审计意见 K$Bv4_|x
58.material misstatement 重大的错报 /5sn*,
59.tolerable misstatement 可容忍错报 :A8r{`R'N
60.the acceptable level of detection risk 可接受的检查风险